New Zealand Gazette – 1968 – No. 46

Page 1263

✨ Sales Tax Decisions



25 JULY
THE NEW ZEALAND GAZETTE
1263
Decisions Under the Sales Tax Act 1932-33—Notice No. 39
PART I—DECISIONS IN INTERPRETATION OF THE STATUTORY EXEMPTIONS FROM SALES TAX
Statutory Exemption Decision Record No.
Item No.
7 ARTICLES AND MATERIALS, SPECIFIED BY THE MINISTER, AND ON SUCH CONDITIONS AS HE MAY PRESCRIBE, SUITED FOR, AND TO BE USED SOLELY IN, THE FABRICATION OR REPAIR OF GOODS WITHIN NEW ZEALAND (EXCLUDING WATCH ESCAPEMENTS AND PARTS, AND JEWELS FOR WATCHES)— Goods EXEMPT under Item 7— Kleenfuel A.S. .. .. .. .. .. .. .. .. .. .. .. .. 39-(S) 7
69 EDUCATIONAL APPARATUS, ARTICLES, AND MATERIALS, AS MAY BE APPROVED BY THE MINISTER— Goods EXEMPT under Item 69— Adsum number blocks .. .. .. .. .. .. .. .. .. .. .. .. .. 39-(S) 69
157 MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR TO USE IN THE MANUFACTURE, PROCESSING, OR PACKAGING OF GOODS BUT NOT INCLUDING VEHICLES, PHOTOGRAPHIC EQUIPMENT, OR DUPLICATING MACHINES AND APPLIANCES (EXCEPT SUCH TYPES AS MAY IN ANY SPECIAL CASE BE APPROVED BY THE MINISTER); ALSO SUCH OTHER MACHINERY, MACHINES, MACHINE TOOLS, AND APPLIANCES PECULIAR TO MANUFACTURING, INDUSTRIAL, AND OTHER PROCESSES AS MAY BE APPROVED BY THE MINISTER— Goods EXEMPT under Item 157— Transmission— Bearings and bushes for use on machinery, excluding:
(a) ball, roller, or needle bearings
(b) bearings and bushes specially designed for use on vehicles other than tractors Pillow blocks, plummer blocks, take-up bearings, and flange bearings .. 39-(S) 157
199 CARDBOARD BOXES AND PAPER BOXES, COMPLETE; PAPER, AND CARDBOARD, CUT OR SHAPED FOR WRAPPERS, BOXES, OR OTHER RECEPTACLES— Goods EXEMPT under Item 199— Unipal paper pallets .. .. .. .. .. .. .. .. .. .. .. .. .. 39-(S) 199
247 SCHOOL PAPER STATIONERY WHICH BEARS THE STANDARD MARK WITHIN THE MEANING OF THE STANDARDS ACT 1941, OR (NOT INCLUDING LETTERHEADS OR ENVELOPES) WHICH BEARS THE NAME OF A SCHOOL, OR WHICH, IN PRINTED FORM, IS PECULIAR TO USE IN THE EDUCATIONAL FUNCTION OF A SCHOOL— Goods EXEMPT under Item 247— Add to the decision commencing “The following items” and ending “Speedball books” the words: “Wallets for lesson notes or documents” .. .. .. 39-(S) 247
282 SHIPS AND OTHER VESSELS; DREDGES AND FLOATING DOCKS; SUCH ARTICLES, PECULIAR TO USE ON SHIPS, OTHER VESSELS, DREDGES AND FLOATING DOCKS, AS MAY BE APPROVED BY THE MINISTER— Goods APPROVED under Item 282— Instrument panels Marine gear boxes Propellors Propellor shafts Remote controls and cables Stern drive units .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 39-(S) 282
PART II—DECISIONS CANCELLED
Statutory Exemption Cancellation Record No.
ITEM 7: Articles and materials ... and Jewels for Bushes and bearings ... other than tractors .. 20-(S) 7 Watches ITEM 157: Machinery, Machines, Machine Tools ... Bearings specially suited ... and plummer blocks 38-(S) 157 Approved by the Minister
Dated at Wellington this 25th day of July 1968.
V. W. THOMAS, Comptroller of Customs,



Next Page →

PDF embedding disabled (Crown copyright)

View this page online at:


VUW Te Waharoa — PDF NZ Gazette 1968, No 46


NZLII — PDF NZ Gazette 1968, No 46




✨ LLM interpretation of page content

💰 Sales Tax Act 1932-33: Decisions on Statutory Exemptions

💰 Finance & Revenue
25 July 1968
Sales tax, exemptions, customs, import duty, manufacturing, education, shipping, machinery
  • V. W. Thomas, Comptroller of Customs